# 法人税法 / Corporation Tax Act — 第三十四条 (Supplementary Provisions, Article 34) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三十四条 (Supplementary Provisions, Article 34)（確定申告書の提出期限の延長の特例に関する経過措置） — address `suppl-5021-8/art-34` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-34 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三十四条（確定申告書の提出期限の延長の特例に関する経過措置） — Transitional Measures for Special Provisions on Extension of the Due Date for Filing a Final Return caption: machine translation, not official suppl-5021-8/art-34 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-34 **第一項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人（連結親法人であったものに限る。以下この条において「移行法人」という。）が令和四年三月三十一日の属する連結事業年度において旧法人税法第八十一条の二十四第一項の規定の適用を受けていた場合には、当該移行法人及び当該連結事業年度終了の日において当該移行法人との間に連結完全支配関係があった内国法人（同日の翌日において当該移行法人との間に通算完全支配関係を有しなくなったものを除く。）は、当該翌日において新法人税法第七十五条の二第一項の提出期限の延長がされたものとみなす。 suppl-5021-8/art-34/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-34/par-1 In the case where a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions (limited to one that was a consolidated parent corporation; referred to as a "transitioned corporation" in this Article) was subject to the provisions of Article 81-24, paragraph (1) of the Former Corporation Tax Act in the consolidated business year that includes March 31, 2022, the transitioned corporation and any domestic corporation that had a consolidated full controlling interest with the transitioned corporation on the last day of that consolidated business year (excluding one that ceased to have a group tax sharing full controlling interest with the transitioned corporation on the day following that day) are deemed to have had the due date for filing under Article 75-2, paragraph (1) of the New Corporation Tax Act extended on that following day. machine translation, not official **第二項** 移行法人が令和四年三月三十一日の属する連結事業年度において旧法人税法第八十一条の二十四第一項各号の指定を受けていた場合には、当該移行法人及び当該連結事業年度終了の日において当該移行法人との間に連結完全支配関係があった内国法人（同日の翌日において当該移行法人との間に通算完全支配関係を有しなくなったものを除く。）は、当該翌日において当該指定に係る月数を新法人税法第七十五条の二第十一項第一号の規定により読み替えて適用する同条第一項各号の指定に係る月数として当該各号の指定を受けたものとみなす。 suppl-5021-8/art-34/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-34/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-34/par-2 In the case where a transitioned corporation had received a designation under any of the items of Article 81-24, paragraph (1) of the Former Corporation Tax Act in the consolidated business year that includes March 31, 2022, the transitioned corporation and any domestic corporation that had a consolidated full controlling interest with the transitioned corporation on the last day of that consolidated business year (excluding one that ceased to have a group tax sharing full controlling interest with the transitioned corporation on the day following that day) are deemed to have received, on that following day, the designation under the relevant item of Article 75-2, paragraph (1) of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of paragraph (11), item (i) of that Article, with the number of months pertaining to that designation as the number of months pertaining to the designation under that item. machine translation, not official --- ## Cites - suppl-5021-8/art-34/par-1: この条 → 法人税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-5021-8/art-34 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-34 - suppl-5021-8/art-34/par-1: 新法人税法第七十五条の二第一項 → 法人税法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1 - suppl-5021-8/art-34/par-1: 新法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1 - suppl-5021-8/art-34/par-1: 附則第二十九条第一項 → 法人税法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5021-8/art-29/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - suppl-5021-8/art-34/par-2: 新法人税法第七十五条の二第十一項第一号 → 法人税法 第七十五条の二第十一項第一号 (Article 75-2, paragraph (11), item (i)), art-75-2/par-11/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-11/item-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-11/item-1 - suppl-5021-8/art-34/par-2: 同条第一項 → 法人税法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5/sub-2 - 法人税法 附則第三十四条第一項（確定申告書の提出期限の延長の特例に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-34/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-139, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08